Browsing by Author "Medina Dueñas, Leonardo Bladimir"

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    El proceso de la devolución del IVA y su impacto en la liquidez de las empresas exportadoras de Flores de la Zonal 3 del servicio de Rentas Internas
    (2017-05) Medina Dueñas, Leonardo Bladimir; DT - Mera Bozano, Edgar Fabián
    Lack of liquidity is one of the factors that prevent flower exporting companies from achieving higher levels of competitiveness, which is caused by factors such as oversupply, or the devaluation of other countries, which makes negotiation for the floricultural sector is complicated in the international market. To this is added the payment of indirect taxes as is the case of the VAT that is generated in their purchases and that can not be compensated in their sales, because the exports go to the world market free of all internal tax burden, so that their prices correspond only to production costs in our country. With the aim of boosting the export sector, the Ecuadorian State established the VAT refund process, which allows exporters to recover the tax paid on their purchases and imports destined for the production and commercialization of properties destined for foreign trade, through two mechanisms established in our tax regulations: manual and internet.